Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Levy of penalty on Customs Broker - The tribunal concluded that the classification is a question of law and cannot be treated as misdeclaration or misstatement. Therefore, it was held that imposing a penalty on the appellant for the violation of Regulation 10 (d) and 10(e) of CBLR 2018 was not legally sustainable. Consequently, the tribunal set aside the penalty imposed on the appellant.
Levy of penalty on Customs Broker - The tribunal concluded that the classification is a question of law and cannot be treated as misdeclaration or misstatement. Therefore, it was held that imposing a penalty on the appellant for the violation of Regulation 10 (d) and 10(e) of CBLR 2018 was not legally sustainable. Consequently, the tribunal set aside the penalty imposed on the appellant.
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